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Showing 561–570 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
…the board of directors or supervisory board of sociétés anonymes is deductible from the corporation tax base within the limit of 5% of the product obtained by multiplying the average deductible remune…
…xpenses, directors mean, in partnerships and joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies…
…is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following two amounts:1° Three mil…
…Wallis and Futuna, Saint-Martin, Saint-Barthélemy and Saint-Pierre-et-Miquelon as part of their own tax jurisdiction in respect of investment projects has no impact on the determination of the amount…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
…Order no. 58-876 of 24 September 1958 or to their capital increases, and which pay up the shares thus subscribed by 31 December 1965 at the latest, may, under the conditions and subject to the reserv…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
…II of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60% of tax…
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